Below is a series of cost of goods sold sections for companies B, M, O, and S. Fill in the lettered blanks to complete the cost of goods sold sections. B M Beginning inventory $ 280 $ 134 w Purchases 1,680 1,210 Purchase returns and allowances 90 (d) Net purchases (a) 1,165 Freight-in 146 (e) Cost of goods purchased (b) 1,378 Cost of goods available for sale 2,016 1,512 Ending inventory 347 (f) Cost of goods sold (c) 1,378 ods sold sections. UN $ $ 784 34 (0) 48,821 10 8 325 (k) (d) -,165 8,299 47,365 (e) (h) 2,509 1,378 9,016 (1) 1,512 55,474 (i) (f) 1,288 6,978 1,378 8,512 48,496